RULE 172. Private warehouses to contain only goods belonging to warehouse owner or held by him as a broker or a commission agent and only goods on which duty has not been paid

-A private warehouse shall be used solely for warehousing excisable goods belonging to the registered person him- self, or held by him as a broker or a commission agent; and the registered person shall not admit to 10 [or retain in the warehouse any goods on which duty has been paid:

11 [Provided that, where the goods are held by a broker, or commission agent, he shall be deemed to be the owner of such goods for all the purposes of these rules insofar as they relate to warehousing of goods in a private warehouse.